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2016 (12) TMI 822 - AT - CustomsValuation of imported goods - Electrical Kitchens Chimney, Gas Hobs, Cook Tops, Cooking Ranges, Built Ovens and Kitchens sinks - The cases of import of above described goods was registered in the Special Valuation Branch of Customs - Rule 8 of Customs Valuation Rules, 1988 or not? - Held that: - the Ld. Commissioner(appeals) order is not reasoned, as the findings is with reference to payment of lump sum fees and royalty paid by the importer to the collaborator which is relevant to one supplier i.e. M/s. Nardi Elettrodomestici Spa of Italy. In respect of this issue as against detailed findings given by the adjudicating authority Ld. Commissioner(Appeals) has not rebutted the findings of Ld. Adjudicating authority. We therefore find that the matter should be re-considered by the Commissioner(Appeals) - appeal allowed by way of remand.
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